Gregory M. Cingle, CPA, Finance/Tax Director
E-mail:
6161 Engle Road
Brook Park, Ohio 44142
Phone: (216) 433-1533
Fax: (216) 433-0822
Window Hours:
9:00 a.m.-4:00 p.m. Monday-Friday (no appointment necessary)
Assistance is provided for residents preparing and filing CITY tax returns

Our offices will have extended hours until 7:00 p.m. on March 21st, 28th, April 4th and April 11th. We will also be open Saturday, April 1st and 8th from 9:00 a.m. to 12:00 noon.


Mission Statement
The City of Brook Park Income Tax Division is charged with the collection, audit, and enforcement of the municipal income tax ordinance. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the City. We strive to provide the taxpayers of Brook Park with high quality, cost effective, professional, and courteous service.


IMPORTANT INFORMATION

PERSONAL AND BUSINESS RETURNS ARE DUE APRIL 18, 2017.
Extensions and tax payments are due by April 18, 2017.

Businesses filing on a Fiscal basis are required to file by the 15th day of the 4th month following the close of tax year.

TAX RATE: 2%
Credit for tax paid to other cities: 100%
Limitation of Credit: 2%

As a result of legislation passed by the Ohio General Assembly, penalty and interest rates for Ohio municipal income tax for years beginning on or after January l, 2016 will be as stated below.

Penalty – Unpaid Tax

A penalty may be imposed on unpaid income tax, including unpaid estimated tax, equal to 15% of the amount not timely paid.
A penalty may be imposed on unpaid employer withholding tax equal to 50% of the amount not timely paid.

Late filing Penalty

A late filing penalty may be imposed at the rate of $25 per month (or fraction of a month) that a return, other than an estimated income tax return, remains unfiled. This late filing penalty applies regardless of the liability on the return. The late filing penalty shall not exceed $150 for each failure to timely file.

Interest – Unpaid tax

Interest shall be imposed on all unpaid income tax, unpaid estimated income tax and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-tenn rate, rounded to the nearest percent. plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.

The interest rate for taxable year 2016 is 5%.
The interest rate for taxable year 2017 is 6%.

Tax filings and tax payments related to tax years beginning before January 1, 2016 are subject to the penalty and interest rates and late filing penalties. if any. imposed by each municipal income ta,'( ordinance in effect prior to January 1. 2016 – regardless of the date of filing or payment. Ohio Revised Code Section 718.27.

Get information on free tax preparation Dial 211 (UNITED WAY – VITA).

HOW TO FILE: The Tax Department is here to help with any city tax return issue. Forms may be obtained below. Returns and extensions can be completed and sent in via regular mail, dropped off, day or night, in the green depository safe located outside City Hall, or brought to the tax window inside City Hall. Operating hours are 8:30 a.m. to 4:30 p.m. Monday through Friday. To facilitate payment our department accepts MASTER CARD and VISA. Installment plans are available via direct debit authorization.

THE CITY OF BROOK PARK ACCEPTS MASTERCARD & VISA CREDIT/DEBIT CARDS FOR PAYMENT

To assist our residents and businesses, we have compiled some Frequently Asked Questions that will hopefully help answer your tax questions.

Brook Park is a member of the Ohio Municipal League. The Ohio Municipal League was incorporated as an Ohio non-profit in 1952 by city and village officials who saw the need for a statewide association to serve the interests of Ohio municipal government. To visit their website click here.

Registration is required of each resident and every association, business, corporation or other profession, whether resident in the City of Brook Park or nonresident business entities using the prescribed forms, please click below for these forms.


Tax Connect Online

Click Here To Enter The Tax Connect Website
Click Here For Tax Connect Online Demo

REGISTRATION FORMS:
Business and Corporate Registration Form
Individual Resident Questionaire

INCOME TAX FORMS FOR THE CITY OF BROOK PARK

2016 Individual Tax Form (Fillable PDF)
2016 Individual Tax Form
2016 Individual Tax Instructions and Application for Extension Form
2016 Business Tax Form and Instructions
2016 City of Brook Park Refund Disclosure & Disclaimer Form

2015 Tax Return Form (Fillable PDF)
2015 Tax Return Form
2015 Tax Instructions and Application for Extension Form (Fillable PDF)
2015 City of Brook Park Refund Disclosure & Disclaimer Form

2014 City of Brook Park Income Tax Return
2014 City of Brook Park Income Tax Return (Fillable PDF)
2014 City of Brook Park Refund Disclosure & Disclaimer
2014 City of Brook Park Income Tax Instructions and Application for Automatic Extension
2014 Fillable Extension and Instructions


Additional Tax Forms:

Withholding Tax Rate is 2%
Withholding Reconciliation Form & Instructions (Form BW-3)
Reconciliation – Instructions for CD-Rom Submission

Withholding Instructions and 2017 Due Dates for Monthly/Quarterly Filers (Form BW-1)
Electronic Funds Registration Form-ACH Credit
ACH-Debit Instructions Payment for Employee Withholding
ACH-Credit Addenda Record Layout for Employee Withholding
Withholding Tax Non Electronic Payment Form
Federal Holidays List for 2017 (Do not use weekend or holiday dates as effective dates)

Pay Taxes go to TAX CONNECT

Estimated Tax
Declaration of Estimated Tax (Form D-1)
Statement of Estimated Tax Due (Form BQ-1)
Pay Taxes go to TAX CONNECT

Admissions: Tax Rate is 3%
Application for Certificate of Registration Admissions Tax Permanent (Form ADM-2)
Application for Certificate of Registration Admissions Tax Temporary (Form ADM-3)
Admissions Tax Form (Form ADM-1)
Pay Taxes go to TAX CONNECT

Hotel/Excise: Tax Rate is 3%
Hotel/Motel Excise Tax Form (Form H-1)
Pay Taxes go to TAX CONNECT

Parking License Fee
Pay Taxes go to TAX CONNECT

FEDERAL TAX FORMS INFORMATION

The IRS has consolidated its form distribution centers; therefore City Hall will not have federal forms available.
The Brook Park Library is the distribution center for zip code 44142.
CALL 1-800-829-3676, and follow the prompts.

Click Here for Federal Tax Forms (http://www.irs.gov)

STATE OF OHIO TAX FORMS
Click Here for State Tax Forms


CODIFIED ORDINANCES OF BROOK PARK
(click below for description of code)

City of Brook Park—Taxation Code (Part Eighteen) For Tax Year 2016 and On
Ordinance No 9984-2015

CITY OF BROOK PARK – TAXATION CODE (PART SEVENTEEN) – For Tax year 2015 and prior

TAX DEPARTMENT RULES & REGULATIONS—For Part 17
Article I and II Purpose and Definitions
Article III Imposition of Tax
Article IV Effective Period of Tax
Article V Return of Payment
Article VI Collection at Source
Article VII Declarations
Article VIII Duties of Administrator
Article IX Examination of Books and Records
Article X Interest and Penalties
Article XI Collection of Unpaid Taxes
Article XII Violations, Penalties
Article XIII Board of Review
Article XIV Disbursement of Receipts
Article XV Credit for Tax Paid to Another Municipality
Article XVI Savings Clause
Article XVII Collection of Tax After Termination of Ordinance

STATE OF OHIO – TAX DEPARTMENT